The issue of sham is most likely to be raised by the settlor's creditors or former spouse if the settlor is involved in matrimonial proceedings, who...
A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or persons (the trustees) to hold...
When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
Trust litigation has been classified as being of three types:•a dispute as to the trusts on which trustees hold the subject matter of the settlement•a...
Where a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married under that date but is required...
Duration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules against remoteness of vesting and against the...
This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
Liferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both, in the trust property...
This guide sets out the requirements for executing deeds in various international jurisdictions. The table provides a quick-reference summary of the...
The concepts of domicile and residence are used to establish the extent of an individual’s liability to UK taxation. Specifically, domicile determines...
An overseas entity may be characterised for UK tax purposes as transparent or opaque. This Practice Note explains how such classification will affect...
What is private international law?The branch of English law known as private international law (PIL) (or the conflict of laws, in contradistinction to...
On 31 January 2020, the UK ceased to be a member of the EU and EEA. This Practice Note introduces:•the General Data Protection Regulation, Regulation...
Once an individual has reached the age of 16, they become capable of acquiring their own domicile of choice. At that point, the individual can:•retain...
We have assumed that:•A and B have the requisite capacity under English law to enter into the declaration•the laws of the state in which the property...
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Scottish Law
